PENGARUH UKURAN KAP DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP) (STUDY EMPIRIS TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)

• Main Author: Devitrianita, (Author)
• Format: Book
• Published: 2014-02-20.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/21700/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/21700/2/AWAL.pdf; http://repository.upnvj.ac.id/21700/3/BAB%20I.pdf; http://repository.upnvj.ac.id/21700/4/BAB%20II.pdf; http://repository.upnvj.ac.id/21700/5/BAB%20III.pdf; http://repository.upnvj.ac.id/21700/6/BAB%20IV.pdf; http://repository.upnvj.ac.id/21700/7/BAB%20V.pdf; http://repository.upnvj.ac.id/21700/8/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/21700/9/LAMPIRAN.pdf; http://repository.upnvj.ac.id/21700/10/JURNAL.pdf
• Keywords: HB Economic Theory; HF5601 Accounting; HG Finance; HJ Public Finance

This research was conducted to examining influence of public accounting firm size and growth rate to changes of public accounting firm. The samples used were 18 companies listed on the Indonesian Stock Exchanges during 2010-2012. The data used was financial statements audited which has been published in full by Indonesian Stock Exchanges. Variable independent for public accounting firm size has been measured by using affiliated with Big Four and non Big Four and growth rate by sales rate . Hypothesis testing was a logistic regression and used SPSS (Statistical Package for Social Science th )21 version for Windows to support and achieve. The results has shown that size of public accounting firm to changes of public accounting firm has not influence neither partial. And has not influence growth rate to changes of public accounting firm. As result known that influence neither simultan of public accounting firm size and growth rate to changes of public accounting firm.